备考CFA考试，一定要多刷题，多练习。2022年CFA考试《CFA二级》考试共240题，以下是帮考网为您准备的Financial Reporting ａｎｄ　Analysis (1)5道练习题，附答案解析，供您备考练习。

1、At 31 December 2010, Zimt’s total assets balance would be:【单选题】

A.highest if Zimt is deemed to have control of Oxbow.

B.highest if Zimt is deemed to have significant influence over Oxbow.

C.unaffected by the accounting method used fｏｒthe investment in Oxbow.

正确答案:A

答案解析:A is correct. When a company is deemed to have control of another entity, it records all of the other entity’s assets on its own consolidated balance sheet.

2、Yu’s determination regarding Transaction 2 should be based on the currency of the:【单选题】

A.loan.

B.bank.

C.borrower.

正确答案:C

答案解析:C is correct. The currency of Ngcorp as the borrowing foreign subsidiary, relative to that of Ambleu, determines Ambleu’s choice of translation method fｏｒTransaction 2. Because Ngcorp’s functional currency is the Bindiar franc ａｎｄ　Ambleu’s presentation currency is the Norvoltian krone, the current rate method rather than the temporal method should be used. Regardless of the currency in which the loan is denominated, the loan is first recorded in Ngcorp’s financial statements. Then, Ngcorp’s financial statements, which include the bank loan, are translated into Ambleu’s consolidated financial statements.

3、In 2011, Strawberry Mines/////////////////\' share of the dividends received from AdOre was most likely reported as a(n):【单选题】

A.Addition to net income.

B.Addition to other comprehensive income.

C.Deduction from its investment in AdOre.

正确答案:C

答案解析:In 2011, Strawberry Mines owned 32% of AdOre/////////////////\'s stock ａｎｄ　had significant influence; therefore, it should have used the equity method. It will not report any dividends received from AdOre as income but would have deducted the dividends received from the carrying value of the investment in AdOre.

4、【单选题】

A.$48 million.

B.$69 million.

C.$110 million.

正确答案:C

答案解析:Amount reported under IFRS:

5、If Global Oilfield/////////////////\'s retirement plan is a defined contribution arrangement, which of the following statements would be the most correct?【单选题】

A.Pension expense ａｎｄ　the cash funding amount would be the same.

B.The potential gains ｏｒlosses from the assets contributed to the plan are borne by the firm.

C.The firm would report the difference in the benefit obligation ａｎｄ　the plan assets on the balance sheet.

正确答案:A

答案解析:In a defined contribution plan, pension expense is equal to the amount contributed by the firm. The plan participants bear the shortfall risk. There is no pension obligation in a defined contribution plan.

希望以上练习题对您的复习有所帮助，帮考网祝您考试成功!